{"id":12508,"date":"2021-10-19T06:00:31","date_gmt":"2021-10-19T04:00:31","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zdanitelne-osoby-ktore-nie-su-platitelmi-dph\/"},"modified":"2023-06-26T11:03:53","modified_gmt":"2023-06-26T09:03:53","slug":"zdanitelne-osoby-ktore-nie-su-platitelmi-dph","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/zdanitelne-osoby-ktore-nie-su-platitelmi-dph\/","title":{"rendered":"Zdanite\u013en\u00e9 osoby, ktor\u00e9 nie s\u00fa platite\u013emi DPH"},"content":{"rendered":"<p>Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov \u010d. 222\/2004 Z. z. (\u010falej len \u201eZDPH\u201c) hovor\u00ed o\u00a0zdanite\u013enej osobe na r\u00f4znych miestach.<\/p>\n<h2>Kto je zdanite\u013enou osobou<\/h2>\n<p>Defin\u00edciu zdanite\u013enej osoby uv\u00e1dza \u00a73 ZDPH: Zdanite\u013enou osobou je ka\u017ed\u00e1 osoba, ktor\u00e1 vykon\u00e1va nez\u00e1visle ak\u00fako\u013evek ekonomick\u00fa \u010dinnos\u0165 bez oh\u013eadu na \u00fa\u010del alebo v\u00fdsledky tejto \u010dinnosti. Ekonomickou \u010dinnos\u0165ou (\u010falej len &#8222;podnikanie&#8220;) sa rozumie ka\u017ed\u00e1 \u010dinnos\u0165, z ktorej sa dosahuje pr\u00edjem a ktor\u00e1 zah\u0155\u0148a \u010dinnos\u0165 v\u00fdrobcov, obchodn\u00edkov a dod\u00e1vate\u013eov slu\u017eieb vr\u00e1tane \u0165a\u017eobnej, stavebnej a po\u013enohospod\u00e1rskej \u010dinnosti, \u010dinnos\u0165 vykon\u00e1van\u00fa ako slobodn\u00e9 povolanie pod\u013ea osobitn\u00fdch predpisov, ako napr. lek\u00e1ri, pr\u00e1vnici, znalci tlmo\u010dn\u00edci, du\u0161evn\u00fa tvoriv\u00fa \u010dinnos\u0165 a \u0161portov\u00fa \u010dinnos\u0165. Za podnikanie sa pova\u017euje aj vyu\u017e\u00edvanie hmotn\u00e9ho majetku a nehmotn\u00e9ho majetku na \u00fa\u010del dosahovania pr\u00edjmu z tohto majetku; ak je majetok v bezpodielovom spoluvlastn\u00edctve man\u017eelov, pova\u017euje sa jeho vyu\u017e\u00edvanie na \u00fa\u010del dosahovania pr\u00edjmu za podnikanie v rovnakom pomere u ka\u017ed\u00e9ho z man\u017eelov, ak sa man\u017eelia nedohodn\u00fa inak.<\/p>\n<p>Zdanite\u013en\u00e1 osoba je povinn\u00e1 registrova\u0165 sa na DPH v\u00a0pr\u00edpadoch, ak:<\/p>\n<ul>\n<li>zdanite\u013en\u00e1 osoba, ktor\u00e1 nie je platite\u013eom, alebo pr\u00e1vnick\u00e1 osoba, ktor\u00e1 nie je zdanite\u013enou osobou, <strong>nadob\u00fada v tuzemsku tovar z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu<\/strong>, je povinn\u00e1 poda\u0165 da\u0148ov\u00e9mu \u00faradu \u017eiados\u0165 o registr\u00e1ciu pre da\u0148 pred nadobudnut\u00edm tovaru, ktor\u00fdm celkov\u00e1 hodnota tovaru bez dane nadobudnut\u00e9ho z in\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov <strong>dosiahne v kalend\u00e1rnom roku 14 000 eur<\/strong> (\u00a77)<\/li>\n<li>zdanite\u013en\u00e1 osoba, ktor\u00e1 nie je platite\u013eom, <strong>je pr\u00edjemcom slu\u017eby od zahrani\u010dnej osoby z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu<\/strong>, pri ktorej je povinn\u00e1 plati\u0165 da\u0148 pod\u013ea \u00a7 69 ods. 3, je povinn\u00e1 poda\u0165 da\u0148ov\u00e9mu \u00faradu \u017eiados\u0165 o registr\u00e1ciu pre da\u0148 pred prijat\u00edm slu\u017eby (\u00a77a)<strong>,<\/strong><\/li>\n<li>zdanite\u013en\u00e1 osoba <strong>dod\u00e1va slu\u017ebu osobe z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, ktor\u00e1 je tie\u017e zdanite\u013enou osobou a miesto dodania slu\u017eby pod\u013ea \u00a7 15 ods. 1<\/strong> ZDPH je v \u010dlenskom \u0161t\u00e1te, kde je pr\u00edjemca slu\u017eby usaden\u00fd (kde m\u00e1 s\u00eddlo, miesto podnikania, prev\u00e1dzkare\u0148, bydlisko alebo miesto, kde sa obvykle zdr\u017eiava) a povinnos\u0165 plati\u0165 DPH zo slu\u017eby m\u00e1 pr\u00edjemca slu\u017eby (\u00a77a),<\/li>\n<\/ul>\n<p><strong>Je ve\u013emi d\u00f4le\u017eit\u00e9 poveda\u0165, \u017ee registr\u00e1ciou na DPH pod\u013ea \u00a77 alebo \u00a77a sa zdanite\u013en\u00e1 osoba nest\u00e1va platite\u013eom DPH, \u010di\u017ee si nem\u00f4\u017ee DPH na vstupe odpo\u010d\u00edta\u0165 v\u00a0da\u0148ovom priznan\u00ed k DPH. M\u00e1 povinnos\u0165 iba da\u0148 odvies\u0165.\u00a0\u00a0 <\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-snapwire-618613.jpg\" alt=\"\" width=\"668\" height=\"462\" class=\"aligncenter size-single-post-thumb wp-image-94569\" \/><\/p>\n<h2>N\u00e1rok na odpo\u010det<\/h2>\n<p>Zdanite\u013en\u00e1 osoba registrovan\u00e1 na da\u0148 nem\u00e1 n\u00e1rok na odpo\u010det DPH. Z\u00a0d\u00f4vodov mo\u017enosti uplatni\u0165 si n\u00e1rok na odpo\u010det je v\u017edy vhodn\u00e9 presk\u00fama\u0165, \u010di nie je ekonomicky v\u00fdhodnej\u0161ie, aby sa stal napr. dobrovo\u013en\u00fdm platite\u013eom DPH.<\/p>\n<h2>Zda\u0148ovac\u00ed obdob\u00ed<\/h2>\n<p>V\u00a0pr\u00edpade nadobudnutia tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo nadobudnut\u00ed slu\u017eby z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo zahrani\u010dia je zdanite\u013en\u00fdm obdob\u00edm <strong>kalend\u00e1rny<\/strong> <strong>mesiac. <\/strong>V\u00a0pr\u00edpade dodania slu\u017eby do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu sa tieto obchody uv\u00e1dzaj\u00fa v\u00a0s\u00fahrnnom v\u00fdkaze a\u00a0<strong>zdanite\u013en\u00fd obdob\u00edm je \u0161tvr\u0165rok<\/strong>.<\/p>\n<h2>Da\u0148ov\u00e9 priznanie<\/h2>\n<p>Da\u0148ov\u00e9 priznanie sa pod\u00e1va iba vtedy, ak sa v\u00a0danom zda\u0148ovacom obdob\u00ed vyskytla povinnos\u0165 da\u0148 prizna\u0165, a\u00a0to do 25 dn\u00ed od skon\u010denia zda\u0148ovacieho obdobia. V\u00a0rovnakej lehote je da\u0148 splatn\u00e1, neplat\u00ed sa iba v\u00a0pr\u00edpade, \u017ee nepresiahne 5\u20ac. V\u0161etky v\u00fdkazy a\u00a0da\u0148ov\u00e9 priznania sa pod\u00e1vaj\u00fa elektronicky. Nulov\u00ed da\u0148ov\u00e9 priznanie sa nepod\u00e1va.<\/p>\n<h2>Kontroln\u00fd v\u00fdkaz<\/h2>\n<p>Povinnos\u0165 poda\u0165 kontroln\u00fd v\u00fdkaz nevznik\u00e1.<\/p>\n<h2>S\u00fahrnn\u00fd v\u00fdkaz<\/h2>\n<p>Pokia\u013e zdanite\u013en\u00e1 osoba registrovan\u00e1 na da\u0148 poskytla slu\u017eby s\u00a0miestom plnenia v\u00a0inom \u010dlenskom \u0161t\u00e1te, s\u00a0v\u00fdnimkou slu\u017eby, ktor\u00ed je v\u00a0inom \u010dlenskom \u0161t\u00e1te osloboden\u00e1 od DPH, zdanite\u013enej osobe identifikovanej na da\u0148 v\u00a0inom \u010dlenskom \u0161t\u00e1te a\u00a0pokia\u013e je povinn\u00e1 prizna\u0165 da\u0148 pr\u00edjemca slu\u017eby, vznik\u00e1 jej povinnos\u0165 poda\u0165 s\u00fahrnn\u00fd v\u00fdkaz do 25 dn\u00ed po skon\u010den\u00ed kalend\u00e1rneho \u0161tvr\u0165roka, v\u00a0ktorom bolo dodanie uskuto\u010dnen\u00e9. S\u00fahrnn\u00fd v\u00fdkaz sa posiela elektronicky.<\/p>\n<p>Pre zdanite\u013en\u00e9 osoby registrovan\u00e9 na da\u0148 plat\u00ed, \u017ee nie je potrebn\u00e9 pod\u00e1va\u0165 s\u00fahrnn\u00fd v\u00fdkaz a\u00a0da\u0148ov\u00e9 priznanie, ak nenastala niektor\u00e1 zo skuto\u010dnost\u00ed, ktor\u00e1 jej d\u00e1va za povinnos\u0165 prizna\u0165 da\u0148 alebo prizna\u0165 dodanie slu\u017eby.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12508\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12508\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Zru\u0161enie registr\u00e1cie pre da\u0148 osobe registrovanej pod\u013ea \u00a7 7 alebo\u00a0\u00a7 7a z\u00e1kona o DPH<\/h2>\n<p>Zdanite\u013en\u00e9 osoby registrovan\u00e9 pre da\u0148 pod\u013ea \u00a7 7 ZDPH m\u00f4\u017eu po\u017eiada\u0165 o zru\u0161enie registr\u00e1cie pre da\u0148 pod\u013ea \u00a7 82 ods. 1 ZDPH, ak sp\u013a\u0148aj\u00fa s\u00fa\u010dasne nasleduj\u00face\u00a0 podmienky:<\/p>\n<ul>\n<li>v be\u017enom kalend\u00e1rnom roku celkov\u00e1 hodnota tovaru bez dane nadobudnut\u00e9ho v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu nedosiahne 14 000 eur,\u00a0<\/li>\n<li>v predch\u00e1dzaj\u00facom kalend\u00e1rnom roku celkov\u00e1 hodnota tovaru bez dane nadobudnut\u00e9ho v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu nedosiahla 14 000 eur.<\/li>\n<\/ul>\n<p>Da\u0148ov\u00fd \u00farad zru\u0161\u00ed registr\u00e1ciu pre da\u0148 na z\u00e1klade \u017eiadosti osoby. Zru\u0161en\u00edm registr\u00e1cie pre da\u0148 zanik\u00e1 platnos\u0165 osved\u010denia o registr\u00e1cii pre da\u0148 a zanik\u00e1 platnos\u0165 identifika\u010dn\u00e9ho \u010d\u00edsla pre da\u0148. V lehote do 10 dn\u00ed od zru\u0161enia registr\u00e1cie je osoba povinn\u00e1 odovzda\u0165 da\u0148ov\u00e9mu \u00faradu osved\u010denie o registr\u00e1ciu pre da\u0148; ak pr\u00e1vnick\u00e1 osoba alebo fyzick\u00e1 osoba uplat\u0148uje osobitn\u00fa \u00fapravu pod\u013ea \u00a7 68b z\u00e1kona o DPH, platnos\u0165 identifika\u010dn\u00e9ho \u010d\u00edsla pre da\u0148 na \u00fa\u010dely uplat\u0148ovania tejto osobitnej \u00fapravy nezanik\u00e1. Osoba registrovan\u00e1 pod\u013ea \u00a7 7 alebo 7a z\u00e1kona o DPH\u00a0je pod\u013ea \u00a7 82 ods. 2 z\u00e1kona o\u00a0DPH povinn\u00e1 po\u017eiada\u0165 o\u00a0zru\u0161enie registr\u00e1cie pre da\u0148, ke\u010f kon\u010d\u00ed v\u00a0tuzemsku podnikanie.<\/p>\n<p>Da\u0148ov\u00fd \u00farad zru\u0161\u00ed registr\u00e1ciu pre da\u0148:<\/p>\n<ul>\n<li>na \u017eiados\u0165 osoby registrovanej pod\u013ea \u00a7 7 alebo 7a ZDPH, ak zist\u00ed, \u017ee s\u00fa splnen\u00e9 podmienky na zru\u0161enie registr\u00e1cie na da\u0148,<\/li>\n<li>z\u00a0\u00faradnej moci, ak osoba registrovan\u00e1 pod\u013ea \u00a7 7 alebo \u00a7 7a ZDPH\u00a0nesplnila povinnos\u0165 poda\u0165 \u017eiados\u0165 o\u00a0zru\u0161enie registr\u00e1cie pre da\u0148,<\/li>\n<li>z\u00a0\u00faradnej moci, ak\u00a0sa osoba registrovan\u00e1 pod\u013ea \u00a7 7 alebo 7a ZDPH stala platite\u013eom ku d\u0148u, ke\u010f sa stala platite\u013eom. Da\u0148ov\u00fd \u00farad rozhodnutie o\u00a0zru\u0161en\u00ed registr\u00e1cie nevyd\u00e1va.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov \u010d. 222\/2004 Z. z. (\u010falej len \u201eZDPH\u201c) hovor\u00ed o\u00a0zdanite\u013enej osobe na r\u00f4znych miestach. Kto je zdanite\u013enou osobou Defin\u00edciu zdanite\u013enej osoby uv\u00e1dza \u00a73 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12509,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[395,631],"class_list":["post-12508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dph","tag-zdanitelne-osoby"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12508"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12508\/revisions"}],"predecessor-version":[{"id":12510,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12508\/revisions\/12510"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12509"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}